摘要:隨著中國市場經濟的發展和完善，稅務籌劃也逐漸被企業管理者和會計人員所接受并付諸行動。稅務籌劃對企業增強投資、經營、理財、決策等能力，保護企業的形象聲譽，增加企業凈收益，實現價值最大化具有非常重要的意義。

　　　本文立足于追求價值最大化的現代企業，主要闡述稅務籌劃的必要性和可行性，稅務籌劃在現代企業中的應用，通過綜合分析法，歸納總結法，案例分析法就現代企業稅務籌劃理解不正確、對稅務籌劃人才的缺乏、會計政策運用不正確等問題加以探討。

關鍵詞: 稅務籌劃；節稅方法；節稅對策

Abstract:With the development and perfection of China's market economy, tax planning is gradually being accepted and put into action by enterprise managers and accounting staff. Tax planning to enhancing investment, business, financial management, decision-making capacity; protecting your business reputation, increasing net income, achieving value maximization has the extremely vital significance. 

　　　This article is based on the pursuit of maximization of value of modern enterprises. It expounds the necessity and feasibility of tax planning in modern enterprises. Using comprehensive analysis method, sum method and case analysis, it has a discussion on the tax planning of enterprise-related issues like misunderstanding of tax planning, the lack of talent of the tax planning or some mistakes while using the accounting policy.

Key Words：Tax planning；the way of tax planning；tax policy

　　　稅務籌劃是一門綜合性較強、專業性要求較高的學科與技術行為,是在稅法規定范圍內,通過對經營、投資、理財等活動的事先籌劃和安排,盡可能的獲得“節約稅務支付”的稅務利益,要求籌劃人員不僅要具有豐富的執業經驗,還要掌握眾多的理論知識。要推進稅務籌劃在我國的發展,政府部門要進一步規范稅務法律法規,正確引導宣傳稅務籌劃工作,企業要充分稅務籌劃在企業生產經營活動中的重要意義,同時政府與稅務機關還應注重對稅務籌劃專業人才的培養和稅務代理機構的規范與扶持。